61.assessed level of material misstatement risk 重大错报风险的评估水平 Ik kJ4G
62.simall business 小规模企业 .h*&$c/l
63.accounting system 会计系统 I>P</TE7
64.test of control 控制测试 ";>D0h^D
65.walk-through test 穿行测试 V=S`%1dLN
66.communication 沟通 r#{lpF,3Ib
67.flow chart 流程图 /CZOO)n
68.reperformance of internal control 重新执行 WUqAPN
69.audit evidence 审计证据 huN(Q{fj
70.substantive procedures 实质性程序 ;=e A2
71.assertions 认定 r2xlcSn%
72.esistence 存在 r &TxRsg{
73.occurrence 发生 zV2c`he%z
74.completeness 完整性 B8IfE`
75.rights and obligations 权利和义务 4wNxn
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76.valuation and allocation 计价和分摊 +rql7D0st
77.cutoff 截止 3K#e]zoI
78.accuracy 准确性 i[YYR,X|
79.classification 分类 c 9ghR0WM
80.inspection 检查
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81.supervision of counting 监盘 ]=_BK!O
82.observation 观察 bFflA
83.confirmation 函证 ,2?C^gxt
84.computation 计算 sH&8"5BT%
85.analytical procedures 分析程序 7 IIM8/BI
86.vouch 核对 ^Jkj/n'
87.trace 追查 C{>?~@z&5
88.audit sampling 审计抽样 r[\47cG
89.error 误差 Pb~S{):
90.expected error 预期误差 _wX'u,HrC
91.population 总体 p=r{ODw#3
92.sampling risk 抽样风险 =h&^X>!
93.non- sampling risk 非抽样风险 gjs-j{*
94.sampling unit 抽样单位 RF6|zCWuI
95.statistical sampling 统计抽样 O &X-)g=
96.tolerable error 可容忍误差 $[]=6.s
97.the risk of under reliance 信赖不足风险 X5<L
98.the risk of over reliance 信赖过度风险 ||_F
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99.the risk of incorrect rejection 误拒风险 j#~4JGZt
100. the risk of incorrect acceptance 误受风险 wr#+q1v
101.working trial balance 试算平衡表 *&AK.n_
102.index and cross-referencing 索引和交叉索引 %M^b Z?
103.cash receipt 现金收入 |a"(Ds2U
104.cash disbursement 现金支出 k} <mmKB
105.bank statement 银行对账单 F,EHZ,<V
106.bank reconciliation 银行存款余额调节表 'dht5iI;Yw
107.balance sheet date 资产负债表日 )<Yy.Z_:DC
108.net realizable value 可变现净值 RGxOb
109.storeroom 仓库 ?pxx,o6l
110.sale invoice 销售发票 dYO87n
111.price list 价目表 9GQTe1[t4
112.positive confirmation request 积极式询证函 "/\:Fdc^
113.negative confirmation request 消极式询证函 ,f1+jC
114.purchase requisition 请购单 \zoJr)
115.receiving report 验收报告 SE/@ l
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116.gross margin 毛利 /_56H?w\
117.manufacturing overhead 制造费用 _e-a>y
118.material requisition 领料单 W>,b1_k
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119.inventory-taking 存货盘点 JE?XZp@V
120.bond certificate 债券 F'h[g.\}
121.stock certificate 股票 a<HM|dcst
122.audit report 审计报告 )<~b*^kl\
123.entity 被审计单位 {wMCo,
124.addressee of the audit report 审计报告的收件人 f.8L<<5 c
125.unqualified opinion 无保留意见 wDSU~\
126.qualified opinion 保留意见 ZERd#7@m+
127.disclaimer of opinion 无法表示意见 Z> &PM06
128.adverse opinion 否定意见